Duty paid

If you meet specific conditions, you are entitled to a refund of excise duty for intra-EU supply or exports of excise goods.

You may receive such a refund of excise duty if you are:

1. a taxable person who has supplied excise goods within the European Union or exported them, or
2. an entity which has acquired these excise goods from the taxable person and supplied them within the European Union or exported them.

You must submit a written application to receive a tax refund. The application is submitted to the head of the revenue office responsible for refunds of excise duty. The Regulation of the Minister for Development and Finance on the jurisdiction of revenue offices and regional revenue administration offices in matters relating to excise duty lists the revenue offices and regional revenue administration offices responsible for matters relating to excise duty and defines their jurisdiction.

If you have supplied goods within the European Union, you should enclose the following documents with the application for a refund of excise duty:

• documents confirming payment of excise duty in Poland;
• documents accompanying the movement of the excise goods;
• confirmation of receipt of the excise goods by a consignee from an EU Member State;
• a document confirming payment of excise duty, submission of a declaration in an EU Member State or provision of a security, or a document confirming that excise duty does not need to be paid in that country.

If you have exported goods, you should enclose the following documents with the application for a refund of excise duty:

• documents confirming payment of excise duty in Poland;
• documented confirmation that the excise goods have been exported from Poland outside the customs territory of the EU within the meaning of the Union Customs Code, in accordance with customs legislation. Such documents include, in particular, IE 599 electronic messages received by exporters as part of the export control system.